{"data":{"id":"us-sd/sdcl-10-45-104","jurisdiction":"us-sd","citation":"SDCL § 10-45-104","heading":"Secretary to prescribe form and documentation requirements.","body":"Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-104","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"544a132ade94e214c925a2b0070041e1a36b91c53e84488f205df1f9b2e3ddd0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-103","next":"us-sd/sdcl-10-45-105"},"notice":"GroundRules: Original legal text. Not legal advice."}